MAN (90/651)

No. 6048

Decision given 23 May 1991.

Input tax – DIY builder – Reconstruction of a barn for occupation of appellant and his family – Appellant registered for VAT – Whether appellant entitled to claim input tax as a business expense – Whether barn reconstructed or newly built – Whether appellant entitled to relief under the DIY scheme – Value Added Tax Act 1983, sec. 21.

  The issue was whether the appellant was entitled to recover the input tax expended by him on materials for the reconstruction of a listed barn and whether the finished building was new or reconstructed.

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